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Carriers hauling certain commodities or farmers hauling for-hire may elect to pay weight-mile taxes on a flat fee basis.
Instructions — Flat Mileage Tax ReportsFlat Monthly Fee Report FormFlat Monthly Fee Report Continuation SheetFee Basis Election Form* — Change your motor carrier account's fee basis.Fee Payment Agreement*
The Weight-mile tax applies to vehicles in commercial operations on public roads within Oregon with a registered weight over 26,000 pounds.
Table A — Registered weights of 26,001 to 80,000 pounds.Table B — Vehicles with special permits at gross weights of 80,001 to 105,500 pounds.
The Road Use Assessment Fee is paid for heavy loads over 98,000 pounds that cannot be divided, such as a single piece of machinery.
Road Use Assessment Fee Rates:
Instructions — Oregon Highway Use Tax Reports.
Tax enrollment can be completed by enrolling a vehicle under an established account.
Proof of payment of HVUT is required for commercial registration of trucks weighing 55,000 pounds or more.
Commercial vehicles with a GVW of 26,000 pounds or less are exempt from the Weight-Mile Tax. Exempt business operations are very limited and may be subject to state fuels tax.
Rather than pay the fuel tax at the pump, a company:
Types of Oregon businesses exempt from weight-mile tax include:
Contact the Salem or Portland registration offices or the Oregon Fuels Tax Group for more information.
You may need to file monthly or quarterly mileage reports and pay tax on diesel fuel used in Oregon.
The International Fuel Tax Agreement is a tax for Oregon-based carriers with vehicles that drive outside Oregon. The tax credential is the IFTA license and decal. The intent is to simplify the reporting of motor fuel use taxes. One tax return is filed for fuel consumed in all jurisdictions quarterly.
To join, motor carriers:
Fuel Tax Rates4th Quarter 20193rd Quarter 20192nd Quarter 20191st Quarter 2019
International ServicesInternational Fuel Tax Agreement, Inc.International Registration Plan, Inc.Unified Carrier Registration websiteUnified Carrier Registration Information
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